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The IRS 3949-A form serves as a vital tool for individuals who wish to report suspected tax fraud or tax law violations. Designed to facilitate the reporting process, this form allows citizens to provide detailed information about potential misconduct, such as underreporting income, claiming false deductions, or failing to file tax returns altogether. By filling out this form, taxpayers play an essential role in maintaining the integrity of the tax system. The form requires specific details, including the name and address of the person being reported, a description of the alleged violation, and any relevant documentation that supports the claim. Importantly, the IRS ensures that the identity of the person reporting remains confidential, encouraging more individuals to come forward with information. Understanding the purpose and process of the IRS 3949-A form can empower citizens to take action against tax fraud, ultimately contributing to a fairer tax system for everyone.

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Form 3949-A

Department of the Treasury - Internal Revenue Service

OMB Number

Information Referral

(October 2020)

1545-1960

 

(See instructions on reverse)

 

 

Use this form to report suspected tax law violations by a person or a business.

 

CAUTION: READ THE INSTRUCTIONS BEFORE COMPLETING THIS FORM. There may be other more appropriate forms specific to your complaint. (For example, if you suspect your identity was stolen, use Form 14039.)

Section A – Information About the Person or Business You Are Reporting

Complete 1, if you are reporting an Individual. Complete 2, if you are reporting a business only. Complete 1 and 2 if you are reporting a business and its owner. (Leave blank any lines you do not know.)

1a. Name of individual

 

 

 

b. Social Security Number/TIN

c. Date of birth

 

 

 

 

 

 

 

 

d. Street address

 

 

 

e. City

f. State

g. ZIP code

 

 

 

 

 

 

 

 

h. Occupation

 

 

 

i. Email address

 

 

 

 

 

 

 

 

 

j. Marital status (check one, if known)

 

 

 

k. Name of spouse

 

 

Married

Single

Head of Household

Divorced

Separated

 

 

 

 

 

 

 

 

 

 

2a. Name of business

 

 

 

b. Employer Tax ID number (EIN)

c. Telephone number

 

 

 

 

 

 

 

d. Street address

 

 

 

e. City

f. State

g. ZIP code

 

 

 

 

 

 

 

h. Email address

 

 

 

i. Website

 

 

 

 

 

 

 

 

 

 

Section B – Describe the Alleged Violation of Income Tax Law

3.

Alleged violation of income tax law. (Check all that apply.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

False Exemption

 

 

 

Unsubstantiated Income

 

Unreported Income

 

 

 

Failure to Withhold Tax

 

 

False Deductions

 

 

 

Earned Income Credit

 

Narcotics Income

 

 

 

Failure to File Return

 

 

Multiple Filings

 

 

 

Public/Political Corruption

 

Kickback

 

 

 

Failure to Pay Tax

 

 

 

 

Organized Crime

 

 

 

False/Altered Documents

 

Wagering/Gambling

 

 

 

Other (describe in 5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Unreported income and tax years

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fill in Tax Years and dollar amounts, if known (e.g., TY 2010- $10,000)

 

 

 

 

 

 

 

 

 

 

 

 

TY

 

$

 

TY

 

$

 

TY

 

$

 

TY

 

$

 

TY

 

$

 

TY

 

$

 

5.Comments (Briefly describe the facts of the alleged violation-Who/What/Where/When/How you learned about and obtained the information in this report. Attach another sheet, if needed.)

6. Additional information. Answer these questions, if possible. Otherwise, leave blank.

Yes

No

a. Are book/records available? (If available, do not send now. We will contact you, if they are needed for an investigation.)

b. Do you consider the taxpayer dangerous

 

Yes

No

c. Banks, Financial Institutions used by the taxpayer

 

 

 

Name

Name

 

 

Street address

Street address

City

State

ZIP code

City

State

ZIP code

Section C – Information About Yourself

(We never share this information with the person or business you are reporting.)

This information is not required to process your report, but would be helpful if we need to contact you for any additional information.

7a. Your name

b. Telephone number

c. Best time to call

 

 

 

d. Street address

e. City

f. State

g. ZIP code

Print and send your completed form to: Internal Revenue Service

PO Box 3801

Ogden, UT 84409

Catalog Number 47872E

www.irs.gov

Form 3949-A (Rev. 10-2020)

Page 2

Instructions for Form 3949-A, Information Referral

General Instructions

Purpose of the Form

Use Form 3949-A to report alleged tax law violations by an individual, a business, or both.

CAUTION: DO NOT USE Form 3949-A:

oIf you suspect your identity was stolen. Use Form 14039. Follow “Instructions for Submitting this Form” on Page 2 of Form 14039.

oTo report suspected misconduct by your tax return preparer. Use Form 14157. Submit to the address on the Form 14157.

oIf your paid preparer filed a return or made changes to your return without your authorization. Instead, use Form 14157 AND Form 14157-A. Submit both to the address on the Form 14157-A.

oIf you received a notice from the IRS about someone claiming your exemption or dependent. Follow the instructions on the notice. Do not complete Form 3949-A.

oTo report an abusive tax avoidance scheme, promotion, or a promoter of such a scheme. Use Form 14242. Mail or FAX to the address or FAX number on the Form 14242.

oTo report misconduct or wrongdoing by a tax exempt organization or its officers, directors, or authorized persons. Use Form 13909. Submit by mail, FAX, or email, according to the instructions on the Form 13909.

Have information and want to claim a reward? Use Form 211, Application For Award For Original Information. Mail it to the address in the Instructions for the form.

Specific Instructions

Section A – Provide Information About the Person/Business You Are Reporting, if known.

Provide as much information as you know about the person or business you are reporting.

1.Complete if you are reporting an individual. Include their name, street address, city, state, ZIP code, social security number or taxpayer identification number, occupation, date of birth, marital status, name of spouse (if married), and email address. Include as much information as you know.

2.Complete if you are reporting a business. Include the business name, business street address, city, state, ZIP code, employer identification number (EIN), telephone number(s), email address, and website, if known.

Note: Complete both parts if you are reporting a business and its owner.

Section B – Use to Describe the Alleged Tax Law Violation(s)

3.Check all Tax Violations That Apply to Your Report.

False Exemption- Claimed persons as dependents they are not entitled to claim.

False Deductions- Claimed false or exaggerated deductions to reduce their taxable income. Multiple Filings- Filed more than one tax return to receive fraudulent refunds.

Organized Crime- Member of a group of persons who engaged in illegal enterprises such as drugs, gambling, loansharking, extortion, or laundering illegal money through a legitimate business.

Unsubstantiated Income- Reported false income from an unverifiable source in order to get a false refund.

Earned Income Credit- Claimed Earned Income Credit which they were not entitled to receive. They may have reported income they did not earn or claimed children they were not entitled to claim.

Public/Political Corruption- Public official or politician violated laws against using their position illegally for personal gain.

False/Altered Documents- Changed documents, such as a W-2 or Form 1099, or created fake documents to substantiate a false refund.

Unreported Income- Received cash or other untraceable payments, such as goods or services, and did not report the income.

Narcotics Income- Received income from illegal drugs or narcotics.

Catalog Number 47872E

www.irs.gov

Form 3949-A (Rev. 10-2020)

Page 3

Kickback- Received illegal payments or kickbacks in exchange for referring the business of a government agency or other business towards a company or for influencing business decisions that result in part of the payment for the business received or service performed being returned to the person who made the referral.

Wagering/Gambling- Did not report income received from wagering or gambling.

Failure to Withhold Tax- Individual or business did not withhold legally owed taxes from income paid to their employee(s), such as Social Security or Medicare taxes. Example: A business treated employees as independent contractors and issued Forms 1099, with no tax withheld, instead of a W-2.

Failure to File Return- Individual or business has not filed returns legally due. Failure to Pay Tax- Individual or business has not paid taxes legally due. Other- Describe in 5.

4.If your report involves unreported income, indicate the year(s) and the dollar amount(s).

5.Briefly describe the facts of the alleged tax law violation(s) as you know them. Attach another sheet, if you need more room.

6.Additional Information, if known. Attach another sheet, if you need more room.

Section C – Provide Information about Yourself

7.Note: Information about yourself is NOT required to process your report, but may be helpful if we need additional information.

Print and send your completed form to the Internal Revenue Service at:

Internal Revenue Service

PO Box 3801

Ogden, UT 84409

Paperwork Reduction Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. This report is voluntary and the information requested helps us determine if there has been a violation of Income Tax Law. We need it to insure that taxpayers are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administrations of any Internal Revenue laws. Generally, tax returns and tax return information are confidential, as required by Code section 6103.

The time required to complete this form will vary depending on individual circumstances. The estimated average time is 15 minutes.

Privacy Act Notice

We are requesting this information under authority of 26 U.S.C. 7801. The primary purpose of this form is to report potential violations of the Internal Revenue laws. The information may be disclosed to the Department of Justice to enforce the tax laws. Providing the information is voluntary. Not providing all or part of the information will not affect you.

Catalog Number 47872E

www.irs.gov

Form 3949-A (Rev. 10-2020)
➤ PDF File

Form Specifications

Fact Name Description
Purpose of Form The IRS 3949-A form is used to report suspected tax fraud or tax evasion to the Internal Revenue Service.
Confidentiality Information submitted via Form 3949-A is kept confidential, and the identity of the informant is protected.
Submission Method The form can be submitted by mail to the appropriate IRS address, ensuring that all relevant details are included.
State-Specific Considerations Some states may have their own forms for reporting tax fraud, governed by state tax laws, such as California Revenue and Taxation Code Section 19701.

IRS 3949-A: Usage Guidelines

Completing the IRS 3949-A form is a straightforward process. Once filled out, the form can be submitted to the IRS for further action. Here are the steps to ensure accurate completion of the form.

  1. Obtain a copy of the IRS 3949-A form from the IRS website or your local IRS office.
  2. Begin by entering your personal information in the designated sections. This includes your name, address, and contact information.
  3. Provide information about the person or entity you are reporting. Include their name, address, and any other relevant details.
  4. Specify the nature of the violation or issue you are reporting. Be clear and concise in your description.
  5. If applicable, include any supporting documentation that may help clarify the situation.
  6. Review the completed form for accuracy. Ensure all sections are filled out correctly.
  7. Sign and date the form at the bottom. This confirms your submission and acknowledges the information provided.
  8. Mail the completed form to the address indicated on the form. Ensure that you use the appropriate postage.

Your Questions, Answered

What is the IRS 3949-A form?

The IRS 3949-A form is used to report suspected tax fraud or tax law violations. This form allows individuals to provide information to the Internal Revenue Service (IRS) about activities they believe may be illegal or unethical regarding tax obligations. It serves as a tool for the public to assist the IRS in identifying potential tax evasion or fraudulent activities.

Who can file the IRS 3949-A form?

Any individual can file the IRS 3949-A form if they have knowledge of suspected tax fraud or violations. This includes taxpayers, employees, or even third parties who have relevant information. However, it is important to note that the form should only be used to report serious violations, not for general complaints or grievances.

What types of activities should be reported on the IRS 3949-A form?

Activities that may warrant reporting include failing to report income, claiming false deductions, or engaging in fraudulent schemes to evade taxes. Other examples include underreporting income, using false Social Security numbers, or any actions that violate tax laws. The more specific and detailed the information provided, the better the IRS can investigate the claim.

Is there a reward for reporting tax fraud using the IRS 3949-A form?

While the IRS does have a whistleblower program that can provide rewards for reporting certain tax fraud cases, filing the 3949-A form itself does not guarantee a reward. If you believe you have information that could lead to significant tax recovery, it may be worth exploring the whistleblower program separately.

How do I submit the IRS 3949-A form?

The IRS 3949-A form can be submitted by mailing it to the appropriate address specified on the form itself. It's important to ensure that all required information is filled out completely and accurately. The IRS does not accept this form electronically, so physical submission is necessary.

Will my identity be kept confidential when I file the IRS 3949-A form?

The IRS strives to protect the identity of individuals who report suspected fraud. However, complete anonymity cannot be guaranteed. If the IRS needs to follow up on the information provided, they may require further details, which could potentially reveal the identity of the informant.

Can I file the IRS 3949-A form anonymously?

Yes, you can submit the IRS 3949-A form without providing your name or contact information. However, keep in mind that doing so may limit the IRS's ability to follow up for additional information or clarification. Providing contact information can enhance the effectiveness of the investigation.

What happens after I submit the IRS 3949-A form?

Once the IRS receives the form, they will review the information provided. If they determine that there is enough evidence to warrant an investigation, they may take further action. However, not all submissions lead to an investigation, and the IRS does not provide updates on the status of individual submissions.

Common mistakes

  1. Incomplete Information: Failing to provide all required fields can delay processing. Ensure every section is filled out thoroughly.

  2. Incorrect Identification: Providing incorrect or missing taxpayer identification numbers can lead to confusion. Double-check the accuracy of these numbers.

  3. Insufficient Details: Not including enough information about the suspected tax fraud can hinder the investigation. Be as specific as possible.

  4. Improper Format: Submitting the form in a format other than the prescribed one can cause processing issues. Always use the official form.

  5. Missing Signature: Omitting a signature can result in rejection of the submission. Ensure the form is signed before sending it.

  6. Incorrect Submission Method: Not following the proper submission guidelines can lead to delays. Be aware of whether the form should be mailed or submitted electronically.

  7. Neglecting to Keep Copies: Failing to retain a copy of the completed form can be problematic. Always keep a record for your files.

  8. Ignoring Deadlines: Missing submission deadlines can have consequences. Stay informed about any relevant timelines to ensure timely filing.

Documents used along the form

The IRS 3949-A form is primarily used to report suspected tax fraud or tax law violations. When individuals or businesses suspect wrongdoing, they may need to submit additional documents to support their claims. Below is a list of other forms and documents that are often used alongside the IRS 3949-A form. Each document serves a specific purpose and can help in providing a clearer picture of the situation at hand.

  • Form 14039: This is the Identity Theft Affidavit. It is used when an individual believes that their personal information has been used fraudulently to file a tax return.
  • Form 1040: The standard individual income tax return form. It may be necessary to include a copy of this form to show discrepancies in reported income.
  • Form 1099: This form reports various types of income other than wages, salaries, and tips. It can be useful in demonstrating unreported income.
  • Form W-2: Employers use this form to report wages paid to employees and the taxes withheld. It can provide evidence of income that should have been reported.
  • Form 8862: This form is used to claim the Earned Income Credit after disallowance. It may be relevant if the fraud involves claiming credits improperly.
  • Form 4562: This form is used to report depreciation and amortization. It can be pertinent in cases where business expenses are falsely inflated.
  • Form 1040X: This is the amended U.S. individual income tax return. It is submitted when corrections need to be made to a previously filed return.
  • Supporting Documents: These may include bank statements, invoices, or any other documentation that supports the claim of tax fraud or discrepancies.

When reporting suspected tax violations, it is crucial to gather all relevant documentation. Doing so not only strengthens your case but also helps the IRS take appropriate action. Ensure that any information provided is accurate and complete to facilitate a smooth review process.

Similar forms

  • Form 211: Application for Reward for Original Information - This form is used to report information about tax fraud and can lead to a reward for the informant if the information leads to the collection of taxes, penalties, or interest.
  • Form 14039: Identity Theft Affidavit - Similar to the 3949-A, this form allows individuals to report identity theft related to tax issues, helping the IRS take action against fraudulent tax returns.
  • Form 3949: Information Referral - This is a broader form for reporting suspected tax law violations, much like the 3949-A but without specific instructions for reporting fraud.
  • Form 8821: Tax Information Authorization - While primarily used to authorize an individual or organization to receive confidential tax information, it can also be associated with reporting issues to the IRS.
  • Form 1040: U.S. Individual Income Tax Return - Although primarily a tax return, it can include sections where taxpayers report discrepancies or issues related to their income that may warrant further investigation.
  • Form 941: Employer's Quarterly Federal Tax Return - Employers use this form to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks, which can also highlight discrepancies in tax reporting.
  • Form 5300: Application for Determination for Employee Benefit Plan - This form can be used to report issues related to employee benefit plans, which may indirectly relate to tax compliance and reporting.
  • Form 8862: Information to Claim Earned Income Credit After Disallowance - This form is used by individuals to claim the Earned Income Credit after it has been disallowed, often involving a review of previous tax compliance.
  • Form 4506: Request for Copy of Tax Return - This form allows taxpayers to request copies of their tax returns, which can be essential for resolving discrepancies or issues related to tax reporting.
  • Form 8822: Change of Address - While primarily for updating address information, it can also be a tool for ensuring the IRS has accurate information when investigating potential tax fraud.

Dos and Don'ts

When filling out the IRS 3949-A form, it's essential to approach the task with care. This form is used to report suspected tax fraud or other violations of the tax laws. Here are some important dos and don'ts to keep in mind:

  • Do provide accurate and truthful information. Ensure that all details are correct to avoid complications.
  • Do include your contact information. This allows the IRS to reach you if they need more information.
  • Do be specific about the suspected violations. Clearly describe what you believe is happening and why it is a concern.
  • Do keep a copy of the form for your records. This helps you track your submission and any follow-up.
  • Don't submit anonymous reports. The IRS prefers to have contact information for follow-up questions.
  • Don't include irrelevant information. Stick to the facts about the suspected violations to keep your report focused.
  • Don't delay in submitting your report. Timeliness is crucial when it comes to reporting tax fraud.

By following these guidelines, you can ensure that your submission is clear and effective, helping the IRS address any potential issues efficiently.

Misconceptions

The IRS 3949-A form is often misunderstood, leading to confusion among taxpayers. Here are five common misconceptions about this form:

  • Misconception 1: The IRS 3949-A is only for reporting tax fraud.

    • While this form is commonly associated with reporting suspected tax fraud, it can also be used to report other violations, such as unreported income or failure to file tax returns.

  • Misconception 2: Submitting the form guarantees an investigation.

    • Filing the 3949-A does not automatically mean the IRS will take action. The agency reviews submissions but prioritizes cases based on available resources and evidence.

  • Misconception 3: You need to provide your personal information to report someone.

    • You can submit the form anonymously. However, providing your contact details can help the IRS follow up if they need more information.

  • Misconception 4: The form can only be submitted online.

    • The IRS allows you to submit the 3949-A by mail as well. You can print the form, fill it out, and send it to the appropriate address listed on the IRS website.

  • Misconception 5: There’s a deadline for submitting the form.

    • There is no specific deadline for submitting the IRS 3949-A. You can report suspected violations at any time, but timely reporting may help the IRS address issues more effectively.

Key takeaways

The IRS 3949-A form is a tool for reporting suspected tax fraud or tax law violations. Here are some key takeaways regarding its use:

  • Purpose: The form is specifically designed to report information about individuals or businesses that may be violating tax laws.
  • Confidentiality: Submissions can be made anonymously, protecting the identity of the informant.
  • Eligibility: Any individual can file a report, but it is crucial to have substantial evidence to support the claims.
  • Submission: The completed form should be mailed to the appropriate IRS address, which is specified in the form's instructions.
  • Follow-up: The IRS does not provide updates on the status of the report, so informants should not expect feedback.
  • Limitations: The form does not initiate criminal investigations; it serves as a means to alert the IRS for further review.

Understanding these points can enhance the effectiveness of reporting suspected tax violations while ensuring compliance with IRS procedures.